Can I use MACRS for book depreciation?

Hi fellow monkeys!

I was recently doing a back-of-the-envelope case in an interview where they asked me to assume MACRS depreciation of an asset. So far so good. But that got me thinking whether I can use MACRS depreciation for book purposes or ONLY for tax purposes (thus creating a deferred tax liability)?

All resources I found always refer to MACRS as a depreciation for tax purposes, but never clarify if I can elect it for book depreciation as well.

Thanks!

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